If any taxpayer has failed, neglected or refused to pay the tax imposed by this chapter within the time specified for payment, the finance director may assess the following penalties, in addition to the taxes, penalties and interest provided for elsewhere in this chapter, the additional amount being imposed to compensate the city for administrative and collection costs incurred in collecting such delinquent taxes:

A. Upon the first or second issuance of a notice of determination, assessment and demand for payment within twelve months, fifteen dollars per notice;

B. Upon the third, fourth or fifth issuance of a notice of determination, assessment and demand for payment within twelve months, twenty-five dollars or fifteen percent of the delinquent taxes, penalties and interest, whichever is greater, per notice;

C. Upon the sixth or more issuance of a notice of determination, assessment and demand for payment within twelve months, fifty dollars or thirty percent of the delinquent taxes, penalties and interest, whichever is greater, per notice. (Ord. 1993-7 Exh. A (part))